D is corrent. Employee training is a performance measure used to determine if the strategic objective of training employees is met.
A is incorrect. Measures of an entity’s customer perspective would include customer satisfaction ratings or revenue per customer.
B is incorrect. Measures of internal business processes would include percentage of on-time deliveries or number of rejects.
C is incorrect. Measures of an entity’s financial perspective would include calculations such as ROI or percentage growth in revenue.
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